Exhibit 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS


We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statements  on Form  S-3  (Nos.  333-10661  and  333-49665),  on Form  S-4  (No.
333-63721) and on Form S-8 (No.  33-56971) of ICN  Pharmaceuticals,  Inc. of our
report dated January 15, 1999 relating to the special  purpose  statement of net
sales and product contribution of F. Hoffmann-La Roche Ltd, which appears in the
Quarterly  Report on Form 10-Q of ICN  Pharmaceuticals,  Inc. dated November 13,
1998, as amended.


/s/ PRICEWATERHOUSECOOPERS LLP

PricewaterhouseCoopers LLP
Florham Park, New Jersey
January 19, 1999